摘要
我国目前对风险投资的税收优惠措施存在诸多问题,如不同层次立法之间的冲突与低效率的优惠手段等都影响着风险投资的进一步发展。而税收优惠的幅度及违反国民待遇原则等措施,皆可能会与WTO《补贴与反补贴协议》及国民待遇等原则相抵触。因此,在WTO规则指导下,按照国民待遇原则,制定科学、高效的风险投资税收优惠措施已是当务之急。立足于此,对WTO规则下重构风险投资税收优惠问题进行了必要探讨。
There are many problems in our current preferential treatment of venture capital taxation, including conflicts among multilevel laws and lowefficiency preferential means, both of which impede the development of venture capital. In accordance with WTO codes, the present paper makes an analysis of the reconstruction of preferential treatment of venture capital taxation.
出处
《中国煤炭经济学院学报》
2003年第1期33-37,共5页
Journal of China Coal Economic College
关键词
WTO规则
风险投资
税收优惠
WTO code
venture capital
preferential treatment of tax
